Answer:
See below
Explanation:
1. Predetermined overhead rate
= Total fixed overhead cost for the year / Budgeted standard direct labor hour
Predetermined overhead rate = $530,400 / 68,000
Predetermined overhead rate
= $7.8 per direct labor hour
2. i. Fixed overhead budget variance
= Actual fixed overhead - Budgeted fixed overhead
= $521,000 - $530,400
= $9,400 favourable
ii Fixed overhead volume variance
= Budgeter fixed overhead - Fixed overhead applied to work in process
= $530,400 - (66,000 × $7.8)
= $530,000 - $514,800
= $15,200 unfavorable
Answer: Option B
Explanation: Under the straight line method of depreciation, the value of the asset is divided equally to its useful life. It is computed as follows :-

NOW,
A. Straight line method as per the above equation provides for equal productivity.
B. Dividing the usefulness equally results in ignorance of change in the rate of asset use as the asset may be used less initially but more in later years.
C. As the expense from the method remains same and the actual value of the asset diminishes it results in higher rate of return.
D. Decreasing charge method charge depreciation on written down value whereas straight line charges t initial cost thus it gives higher write offs than decreasing charge.
Answer:
Positioning
Explanation:
Positioning is the final process in segmenting, targeting and positioning (STP), and is the more business-orientated stage, where the business must assess its competitive advantage and position itself in the consumer's minds to be the more attractive option in these categories.
Positioning (or product positioning) is how the product is designed to be perceived in the marketplace by the target market against its main competitors. In other words, it’s basically how consumers understand the product offering and how it differs from similar competitive offerings.
Answer:
The amount of sales tax per tire = $3.825
The total sales tax = $2,218.50.
Explanation:
These can be be calculated as follows:
Sales tax per tire = Retail price per tire * Sales tax rate = $85 * 4.5% = $3.825
Total sales tax = Number of tire purchased * Sales tax per tire = 580 * $3.825 = $2,218.50
Therefore, the amount of sales tax per tire is $3.825 and the total sales tax is $2,218.50.
Brizan is using the problem focused technique. It is a way of managing stress where in the individual tries to eliminate stress by choosing or focusing on the reason why the problem has occur and not the stress or problem itself. It is a way of handling the situation in order to cope up not only with stress but to resolve the problem that has been done or occured.